KC Conway is a nationally recognized economist and appraiser with a nearly 40 year career including positions in commercial banks, government service, and academia. Among his more notable career achievements are (i) his role as the commercial real estate subject matter expert providing counsel to the Federal Reserve during the Great Recession of 2007-2010; (ii) serving as the Chief Economist for the CCIM Institute from 2017-2023; and (iii) acting as an instructor for real estate trends at the Federal Financial Institutions Examination Council continuously from 2006. In addition, he presently serves as a director of a publicly traded REIT and testifies as an expert witness on valuation and tax appeals in various state and U.S. courts.

Matt Gersemehl, AAS, Appraisal & Valuation Advisory Manager at Trepp, Inc, specializes in commercial valuation with an extensive background in ad valorem assessment administration. With 20 years of commercial real estate experience, he is responsible for developing data analytics and valuation models to enhance the user experience across Trepp's commercial real estate products and to provide guidance to Trepp's Advisory Services team.

Matt Gersemehl served as City Assessor of Bloomington, Minnesota for 12 years prior to join Trepp, LLC.The city of Bloomington is a 2nd ring suburb of Minneapolis, the city had approximately 30,000 parcels valued at just over $17 billion dollars and is also the home of the Mall of America.

Matt Gersemehl holds the Assessment Administration Specialist (AAS) Designation from the International Association of Assessing Officers.He is a 2002 graduate of St Cloud State University's nationally accredited Real Estate program with an emphasis in commercial appraisal. Matt is a Certified General Real Property Appraiser, a licensed Real Estate Broker and a Senior Accredited Minnesota Assessor, (SAMA).

Matt was the Chair of the State Board of Assessors (licensing board for Minnesota Assessors) former Chair of the Information Systems Committee of the MAAO (Minnesota Association of Assessing Officers) and a member of the Tax Court Committee of MAAO and is a certified expert witness in Minnesota Tax Court.He has taught numerous seminars for educational purposes over the years for various groups and associations. 

David Lennhoff is a principal with Lennhoff Real Estate Consulting, LLC, which is officed in Gaithersburg, Maryland. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP, and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute. International presentations have been in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; Seoul, South Korea; and Mexico City, Mexico. He has been a development team member for numerous Appraisal Institute courses and seminars and was editor of its Capitalization Theory and Techniques Study Guide, 3rd ed. He was the lead developer for the Institute's asset allocation course, Fundamentals of Separating Real and Personal Property from Intangible Business Assets, and edited the two accompanying business enterprise value anthologies. He also authored the Small Hotel/Motel Valuation seminar.

David is a principal member of the Real Estate Counseling Group of America, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr., PhD. He is a past editor-in-chief of and frequent contributor to The Appraisal Journal, and a past recipient of the Journal's Armstrong/Kahn Award and Swango Award.

David Lennhoff, MAI, SRA, AI-GRS

Angie Adolph is a partner in the Baton Rouge office of Kean Miller. She joined the firm in 2011, and practices in the tax and municipal finance groups. Angie represents Louisiana, national, and international clients in a variety of tax and corporate matters. In addition to representing clients before the Louisiana Board of Tax Appeals, the Louisiana Tax Commission, and in the Louisiana courts, she has special experience representing taxpayers in property tax incentive negotiations, including Payments in Lieu of Taxes. Angie is the firm's representative to the American Property Tax Counsel, an association of property tax firms with members throughout the United States and in Canada.

Angie also has extensive experience in bond transactions and in the development of Public-Private Partnerships and Cooperative Endeavor Agreements. She is a member of the National Association of Bond Lawyers and is listed in the "Red Book" of bond professionals. Prior to joining Kean Miller, Angie practiced in the tax and municipal finance areas for over 15 years with a local law firm. 

 Brittany Dowd is an Associate at Elias, Books, Brown & Nelson, P.C. Brittany's areas of practice include litigation and appellate law primarily related to state and local ad valorem taxation and energy and oil and gas issues.

Prior to joining Elias Books, Brittany co-founded a legal startup that provided quality legal research and writing services to law firms and employed‫.

Brittany grew up in the Dallas area and graduated from the University of Oklahoma College of Law with her Juris Doctor in 2014 after earning her undergraduate degree from OU in 2010 where she was a National Merit Scholar. While in law school, Brittany served as editor-in-chief of the American Indian Law Review and received American Jurisprudence awards for academic excellence in Legal Research & Writing. Shortly after graduating, she moved to Washington State with her husband, who was an active-duty service member. While in Washington, she served as a judicial law clerk for two judges at Division III of the Washington State Court of Appeals. Brittany returned home to Oklahoma in 2017.

Eric S. Kassoff specializes in real estate tax litigation, and has over 35 years of industry experience in all facets of commercial real estate. He regularly appears before such tribunals as the Maryland State Department of Assessments and Taxation, the Maryland Property Tax Assessment Appeals Boards, and the Maryland Tax Court.

As Maryland Department Chairman, Eric has litigated some of the most complex matters in Maryland real property tax law as well as several cases of first impression which have established landmark precedents. Since 1987, he has represented tens of thousands of tax cases, navigating them through the complicated triennial appeal process resulting in the creation of billions of dollars in value for his clients' real estate holdings.

Eric is also the proud recipient of the 2017 AJC Washington Civic Achievement Award for his philanthropic and pro bono work locally and internationally. In addition, he and his wife Kerry were awarded the Benjamin Ourisman Memorial Award for Civic Achievement in 2020, which recognizes individuals whose efforts and achievements have improved life in our community.

Eric, a native Washingtonian, currently serves as Public Affairs Chair to NAIOP DC I MD and is a founding member of the chapter. He currently serves on NAIOP's National Board of Directors and is a past chairman of the State and Local Legislative Subcommittee. Eric also has served on the Montgomery County Executive's Office Market Working Group and has served as a member of the Montgomery County Office of Economic Development's Subcommittee on Infrastructure Finance. He is an instructor in the Georgetown University Masters in Professional Studies Real Estate Program and a former Member of the Board of Directors for the Maryland-National Capital Building Industry Association. Eric has served as the General Counsel and as a Member on the Board of Directors of the Greater Washington Jewish Community Center and as a Member of the Board of Directors of the Jewish Federation of Greater Washington.

Mr. Kassoff holds a B.S. degree, magna cum laude, in Finance and Accounting from Boston University and a J.D. from the Boston University School of Law. Mr. Kassoff, a native Washingtonian, is a member of the District of Columbia, Maryland and Pennsylvania Bars.

Molly is a partner in the Chicago Office of Siegel Jennings, a national property tax law firm. She is a third-generation property tax attorney from Chicago. As a litigator and trusted advisor, she collaborates with Owners, Asset Managers, Acquisition teams and Tax Departments to identify, create and execute property tax reduction strategies. She becomes a member of her clients' management team. Her goal is to maximize and protect the full potential of real estate assets, minimize related tax liabilities, and resolve disputes with tax authorities and government entities.

Molly's client experience ranges from family owned 1031 portfolios to national commercial investment funds, including special use properties such as hospital campuses to multi-million-dollar manufacturing facilities.

Her comprehensive understanding of the commercial real estate market was developed in part through her time as a real estate broker in the Chicago area prior to starting her legal career. Molly regularly represents clients in hearings before review boards, local assessors' offices, the Illinois Property Tax Appeal Board, and the circuit courts. 

For close to five years, Kathleen represented clients in the State of California (including a number of fortune 500 companies) in all aspects of employment law, from compliance to advice to litigating in state and federal court. Kathleen was a member of a three-person trial team that won a unanimous jury verdict in Los Angeles Superior Court.

Kathleen's practice now encompasses a variety of assessment and property taxation matters for both private and public sector clients throughout Ontario and Canada.

Kathleen represents taxpayers and municipalities before the Assessment Review Board and Superior Courts in valuation disputes for all types of properties including office buildings and industrial properties. She advises clients on all matters relating to assessment and municipal taxation. 

Wyatt Swinford is a Partner in Elias, Books, Brown & Nelson, P.C.'s litigation group. His practice focuses on a wide variety of litigation, appellate, and administrative proceedings, including issues relating to ad valorem taxation, the oil and gas industry, and bankruptcy law. Wyatt is active in the firm's state and local tax appeal practice, largely involving property tax valuations of commercial property in the energy sector, including upstream and midstream assets, along with interstate Commerce Clause issues. Wyatt also handles ad valorem cases covering a wide range of other commercial property, including telecommunications assets, apartment complexes, hotels, retail shops, and other real estate. In the oil and gas industry, Wyatt has represented clients in midstream contract disputes, surface use clashes, class action royalty underpayment cases, industry regulation, and mineral title curative actions. Wyatt is also involved in the firm's bankruptcy practice, including representing a Chapter 7 bankruptcy trustee and representing creditors in Chapter 11 liquidations.

Wyatt is active in state and local legal associations. Since 2018, Wyatt has served on the Board of Directors for the Young Lawyers Division of the Oklahoma County Bar Association, helping to organize events to raise funds for the Oklahoma Regional Food Bank. Wyatt has also been an associate with the Luther L. Bohanon Inn of Court. In 2019, Wyatt was selected to be a member of the Oklahoma Bar Association's Leadership Academy.

A native of Okemah, Oklahoma, Wyatt graduated from University of Oklahoma College of Law with his Juris Doctorate in 2015 and received a bachelor's degree in Agribusiness from Oklahoma State University in 2011. While at Oklahoma State, Wyatt served as the school's mascot, Pistol Pete. Between his undergraduate and law school studies, Wyatt worked for the U.S. House of Representatives Agriculture Committee in Washington D.C.

Nicholas Vitti is a seasoned commercial real estate and land use development lawyer who is Chair of Murtha Cullina's Real Estate practice. Nick has represented commercial property owners in a variety of matters, including extensive experience in real property tax advice and appeals; purchase, sale and leasing transactions; and land use development. Representing a broad spectrum of industries, Nick's clients range from nationally known retailers, communications and self-storage companies to businesses, restaurants, private clubs and developers.

Nick has prevailed in high-stakes, high-profile, highly contentious cases across Connecticut, including a three-year property valuation challenge for the affiliate of a national telecommunications and mass media company that resulted in a fair market value reduction of approximately $37 million and tax savings of approximately $3.4 million, having a significant positive impact on the client's profitability. Nick handled tax appeal and litigation matters for an iconic national retailer, a national developer and manager of distinctive apartment homes in Connecticut and a prestigious yacht club.

Taking a pragmatic approach to his law practice, Nick explains legal complexities in laymen's terms without overcomplicating issues for his clients. He is committed to the principles of respect and collaboration, whether listening to a client's concerns, negotiating terms of a deal or advocating a client's position.

Nick received his J.D. from Quinnipiac University School of Law and his B.A. from Providence College.

Bart Wilhoit is an experienced trial attorney with years of practice successfully representing businesses in civil and commercial disputes, state and local tax controversies, eminent domain litigation, tort and commercial litigation and administrative matters. Bart has successfully represented clients in all Arizona state courts including the Superior Courts, Arizona Tax Court and appellate courts.

Bart is licensed to practice in Arizona and Nevada. He is experienced in all phases of litigation, including investigation and evaluation of cases, complex discovery, settlement and alternative dispute resolution, jury and bench trials, arbitrations and appeals. Bart has broad litigation and trial experience in complex commercial litigation matters with an emphasis on valuation related litigation in commercial disputes, contract disputes, state and local tax controversies and all stages of the eminent domain/condemnation process.

Bart takes a pragmatic approach to his clients' matters – considering and evaluating options and potential outcomes from the onset to effectively and efficiently counsel his clients. He is dedicated to providing quality personal and client service, efficient and aggressive representation and dedicated to strong client relationships.

Bart is a graduate of Arizona State University and the UCLA School of Law. A native of Arizona, Bart is married with three children and enjoys all of the outdoor experiences Arizona has to offer. He also enjoys travel and playing music in his band. 

Anthony Barna is Managing Director and consulting appraiser for Integra Realty Resources-Pittsburgh. He has been actively engaged in valuation and consulting since 1991 and his practice specializes in complex assignments for litigation support, eminent domain, tax assessment and financing.

Mr. Barna us a certified general real estate appraiser in Pennsylvania and holds the MAI and SRA professional designations from the Appraisal Institute and the CRE designation from the Counselors of Real Estate. He has been qualified to provide expert witness testimony before courts throughout the Commonwealth of Pennsylvania, as well as in Virginia, West Virginia and Connecticut. Mr. Barna was trained as a biomedical engineer at Boston University (B.S. 1984) and has a graduate degree in finance from Duquesne University (MBA 1988). 

Economist and Futurist Kiernan "KC" Conway, CCIM, CRE, MAI is the mind trust behind Red Shoe Economics, LLC, an independent economic forecasting and consulting firm furthering KC's mission as The Red Shoe Economist by providing organic research initiatives, reporting and insights on the impact of Economics within the commercial real estate industry. KC is a nationally recognized industry thought leader and Subject Matter Expert with expertise in Macro Economics, Valuations, Ports & Logistics, Banking Regulation, Real Estate Finance, MSA level market monitoring, Environmental Risk Management, Housing Economics and Tax Appeals.

A proud graduate of Emory University with more than 30 years' experience as a lender, credit officer, appraiser, instructor, and economist; KC is recognized for accurately forecasting real estate trends and ever-changing influences on markets all across the United States. With credentials from the CCIM Institute, Counselors of Real Estate and the Appraisal Institute, KC currently serves as Chief Economist of the CCIM Institute and as an Independent Director for Monmouth REIT MNR.

He is a gifted and prolific speaker having made more than 850 presentations to industry, regulatory and academic organizations in the last decade, and has been published in many national and regional newspapers and journals with frequent contributions to radio and television programming. 

Peter Helland, MAI, AI-GRS, joined Newmark Valuation & Advisory in 2019 and currently serves as a Senior Vice President in the Chicago office.Pete is responsible for appraisal assignments; expert witness testimony; litigation support; client outreach; business development; and appraisal review assignments. His recent work has focused on assessment appeal assignments across the bulk of the Midwestern states and beyond.As a Midwest team leader for the Litigation Support & Consulting specialty practice at Newmark, his practice continues to expand for a number of clients including national/regional credit tenants, corporate office operators, and national/regional law firms. He has experience as an industry speaker on a national/regional scale for the Institute for Professionals in Taxation (IPT), American Bar Association (ABA), Women's Property Tax Association (WPTA), and Illinois Property Assessment Institute (IPAI). Pete teaches the Assessment Appeal Report Writing 7-hour course for the Appraisal Institute, which he co-developed as approved continuing education in four states.

Mr. Helland completed his demonstration appraisal report for his MAI designation on a big box retail property, which has been a specific property type of expertise for litigation.He received his undergraduate degree from the Purdue University in business management and finance. He serves as Vice President for the Chicago Chapter of the Appraisal Institute and will be President in 2024. Pete also serves as the Property Tax Program Chair for the Chicago Chapter of IPT.

Mary O'Connor, ASA, CFE, is the partner-in-charge of Forensic and Valuation services. She specializes in business valuation and the appraisal of tangible and intangible assets for litigation and financial statement reporting with special focus in intangible assets in property tax appeal, securities, and transaction matters. She also possesses extensive experience with fairness and solvency opinions.

Mary has provided opinions to a wide variety of public and private clients in a range of industries including health care, governmental entities, agricultural businesses and food companies, senior living, technology, financial services, automotive, hospitality/gaming, manufacturing, natural resources, retail, utilities, waste management/recycling and real estate development. She has also provided litigation consulting and expert witness testimony to federal, state and local jurisdictions (including U.S. Tax Court, Delaware Chancery and Property Tax Appeals Boards) nationally and internationally in cases related to business valuation, lost profits damage analysis, diminution of business value, fraudulent conveyance, shareholder dispute, intangible assets in property assessment, breach of contract, fraud, estate taxation, marital dissolution, sale/leaseback, subrogation, ability to pay, insurance defense, condemnation and bankruptcy matters for both Plaintiffs and Defendants.

Cecilia J. Hyun is a partner at Siegel Jennings Co, L.P.A., based in the Cleveland office. Her practice is focused on real estate tax assessment in Ohio. She is experienced in handling client portfolios for all commercial property types: retail, industrial, hotel, apartments, health care, and affordable housing located in multiple states. She helps review property tax values, assess appeal strategies, defend against increases in tax assessments, and evaluate potential property tax implications of acquisition/disposition. She works closely with taxpayers to tailor strategies specific to their needs and priorities.

In addition to representing taxpayers before various county boards of revision, the Ohio Board of Tax Appeals, and the Ohio Supreme Court, she has written professional articles on state and local taxation issues. Her article, "Ohio Supreme Court Affirms That It is the Fee Simple Interest to Be Valued for Real Property Tax Purposes" was awarded the 2018 IPT Property Tax Article of the Year. Cecilia received her B.A. from McGill University in Montreal and her J.D. from the Cleveland State University College of Law. She is a member of the Ohio State Bar Association, CREW Network, and IPT.

Timothy A. Rye is a litigator who advises clients on real estate valuation and property tax appeals. He advises on all aspects of the property tax appeal process, including: reviewing properties for potential success on appeal, filing appeals and all statutory disclosures, researching market data, preparing analyses for negotiations, negotiating resolutions, and litigating appeals if necessary. Tim represents a broad range of clients, including real estate investors, owners, developers, property and asset managers, corporations, and individuals with real estate holdings.

Tim started his career in real estate as a commercial real estate appraiser, where the majority of his appraisals were used in litigation. Tim is still a licensed Certified General Appraiser and, although he no longer prepares appraisals for clients, he employs his extensive knowledge and experience in valuation matters for clients every day.

As an attorney, he has represented clients in property tax appeals for retail, industrial, office, corporate headquarters, special use, and many other property types. He also has substantial experience in eminent domain matters, valuation disputes, and other property tax matters such as open space, green acres, conservation easements, and contamination tax issues.

Anthony Barna 

Anthony Barna is Managing Director and consulting appraiser for Integra Realty Resources-Pittsburgh. He has been actively engaged in valuation and consulting since 1991 and his practice specializes in complex assignments for litigation support, eminent domain, tax assessment and financing.

Economist and Futurist Kiernan "KC" Conway, CCIM, CRE, MAI is the mind trust behind Red Shoe Economics, LLC, an independent economic forecasting and consulting firm furthering KC's mission as The Red Shoe Economist by providing organic research initiatives, reporting and insights on the impact of Economics within the commercial real estate industry. KC is a nationally recognized industry thought leader and Subject Matter Expert with expertise in Macro Economics, Valuations, Ports & Logistics, Banking Regulation, Real Estate Finance, MSA level market monitoring, Environmental Risk Management, Housing Economics and Tax Appeals.

A proud graduate of Emory University with more than 30 years' experience as a lender, credit officer, appraiser, instructor, and economist; KC is recognized for accurately forecasting real estate trends and ever-changing influences on markets all across the United States. With credentials from the CCIM Institute, Counselors of Real Estate and the Appraisal Institute, KC currently serves as Chief Economist of the CCIM Institute and as an Independent Director for Monmouth REIT MNR.

He is a gifted and prolific speaker having made more than 850 presentations to industry, regulatory and academic organizations in the last decade, and has been published in many national and regional newspapers and journals with frequent contributions to radio and television programming.

KC Conway, MAI, CRE 

William R. Emmons, PhD

Pamela S. Gates

David is a principal with Lennhoff Real Estate Consulting, LLC, which is officed in Gaithersburg, Maryland. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP, and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute. International presentations have been in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; Seoul, South Korea; and Mexico City, Mexico. He has been a development team member for numerous Appraisal Institute courses and seminars and was editor of its Capitalization Theory and Techniques Study Guide, 3rd ed. He was the lead developer for the Institute's asset allocation course, Fundamentals of Separating Real and Personal Property from Intangible Business Assets, and edited the two accompanying business enterprise value anthologies. He also authored the Small Hotel/Motel Valuation seminar. David is a principal member of the Real Estate Counseling Group of America, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr., PhD. He is a past editor-in-chief of and frequent contributor to The Appraisal Journal, and a past recipient of the Journal's Armstrong/Kahn Award and Swango Award.

Kevin S. Reilly, ASA

Jay W. Dobson, Esq.

Mr. Fowler's practice includes representation of taxpayers in Pennsylvania, New York and New Jersey with respect to a wide variety of property types and valuation issues.

Brian has pursued appeals on Class A regional malls, Breweries, complex industrial, petroleum tank farms, corporate headquarters, apartments, hotel, cell sites, aviation hangers and properties affected by environmental contamination.

He has appeared before the New Jersey Tax Court, Pennsylvania Court of Common Pleas and the Supreme Court of New York. In addition to assessment appeal cases, Brian has also represented numerous clients in property tax matters involving exemptions, abatements, and farmland assessments. He frequently counsels clients with respect to property tax issues relating to the purchase and sale of real estate, and assisting clients with property tax projections for budgetary purposes.

Prior to joining GLG, he gained valuable experience clerking for Judge Peter D. Pizzuto J.T.C of the New Jersey Tax Court. Brian received his Juris Doctor from Widener University (1999), and a Bachelor of Science, cum laude, from Temple University (1996).

Brian Fowler, Esq.

Gilbert C. "Gib" Laite, III, Esq.

Paul Moore is a commercial litigator who practices primarily in valuation-related matters, including contract disputes, and state and local tax controversies. He has handled a wide variety of valuation matters, representing clients in business disputes, and property, transaction privilege and use tax disputes before state and local taxing authorities, the Arizona Tax Court, and the Arizona Court of Appeals and Supreme Courts. He is licensed in Arizona and Colorado.

He represents taxpayers owning state-assessed properties such as pipelines, telecommunications companies, electric generation facilities and airlines, and all types of locally-assessed real and personal property including hotels, shopping malls, department stores, high-rise office buildings and campuses, apartment complexes, theaters, residential subdivisions, commercial greenhouses, land and hospitals.
Paul is rated AV Preeminent by Martindale-Hubbell, and enjoys an excellent reputation with his peers and the bench. As one judge noted, "Mr. Moore is a very experienced tax attorney. He is always prepared and professional in the courtroom. I recommend him very strongly."

Paul is originally from Manchester, England. He holds doctorate and undergraduate degrees in chemistry. He came "stateside" to Texas in 1986 for a year of teaching undergraduate chemistry, but while there he met his future wife Janet and the rest, as they say, is history. Paul became a US citizen in 1997. In his life before the law, he worked for 6 years as an environmental/analytical chemist for a Fortune 500 Company.

Paul Moore, Esq.

Cris K. O'Neall, Esq.

Molly is a partner in the Chicago Office of Siegel Jennings, a national property tax law firm. She is a third-generation property tax attorney from Chicago. As a litigator and trusted advisor, she collaborates with Owners, Asset Managers, Acquisition teams and Tax Departments to identify, create and execute property tax reduction strategies. She becomes a member of her clients' management team. Her goal is to maximize and protect the full potential of real estate assets, minimize related tax liabilities, and resolve disputes with tax authorities and government entities.

Molly's client experience ranges from family owned 1031 portfolios to national commercial investment funds, including special use properties such as hospital campuses to multi-million-dollar manufacturing facilities.

Her comprehensive understanding of the commercial real estate market was developed in part through her time as a real estate broker in the Chicago area prior to starting her legal career. Molly regularly represents clients in hearings before review boards, local assessors' offices, the Illinois Property Tax Appeal Board, and the circuit courts.

Molly Phelan, Esq.

Steven P. Schneider, Esq.

Lisa Stuckey is a partner in the law firm of Ragsdale, Beals, Seigler, Patterson & Gray, LLP, and is Chair of the Property Tax Group of the firm, as well as their Designated Representative in the American Property Tax Counsel. She has practiced in the area of property taxation for over 35 years, and for the past 23 years, her practice has been devoted exclusively to representing local, national, and international commercial and industrial taxpayers, on real and personal property tax issues, appearing for hearings, arbitrations, mediations, trials, and arguments in administrative tribunals, the Georgia Tax Tribunal, the Superior Courts throughout Georgia, and the Georgia appellate courts.

Ms. Stuckey frequently speaks on the topic of property taxation to attorneys for legal education seminars, and to industry groups. She also frequently writes property tax articles appearing in such publications as the National Real Estate Investor, and Southeast Real Estate Business, as well as the quarterly publication of the American Property Tax Counsel Newsletter.

Lisa Stuckey, Esq.